MUNICIPAL TREASURY OFFICE

Applying/Renewing a Business Permit

ABOUT THE SERVICE

All enterprises are required to secure a Business License and Mayor's Permit, and pay business taxes before the start of commercial operations.

The license must be renewed from January 1 to 20, every year. 25% penalties are imposed after this period.

Business taxes for new enterprises are based on capitalization. Those for succeeding years are computed as a percentage of gross receipts/sales. Payments may be made annually, semi-annually or quarterly. Taxes are due on the 20th day of the first month of every quarter.

It takes a maximum of 2 days to process new applications. This already includes the requisite inspections and clearances from various offices and government agencies.

Renewal of licenses may take 1 hour to 3 hours depending on the results of verification made by a Revenue Collection Clerk. Verification determines whether an applicant still has to secure clearances from various offices (building, zoning, fire, police, and medical/sanitary). Processing of licenses for these applicants will take approximately 3 hours, otherwise, only 1 hour are required to secure a license.

Requirement(s), taxes and fees

· Business License Application/Assessment Form

· Community Tax Certificate (cedula) - depends on annual gross income of individual

· Barangay Clearance - depends on approved Barangay Tax Ordinance

· Police Clearance - 50.00

· Zoning Clearance - 50.00

· Fire Safety Clearance - 10% of the gross amount of payment

· Sanitary Permit - 50.00

· Medical Certificate - 50.00

· Realty Tax Clearance - 50.00

· Water bills and other obligation clearances - 50.00

· Rentals and charges clearance - 50.00

· Garbage Collection Fee

Ø Sari-sari stores - 20.00

Ø Cafeterias and restaurants - 50.00

How to avail of the service

 

Follow These Steps

It Will Take You

Whom to Approach

1. Secure and Fill-up Assessment Form

Fill up and submit Application/ Assessment Form, along with all requirements.

5 minutes

GAUDENCIA G. BOLINGAS

RCC III

JOCELYN S. MEDINA

Clerk

2. Assessment and Verification

Assessment and computation of taxes, fees and other charges.

Also crosschecks to find out if firm or business is clear from any tax, fees and/or other charges due in the previous years.

15 minutes

GAUDENCIA G. BOLINGAS

RCC III

JOCELYN S. MEDINA

Clerk

3. Approval of Assessment

4.

Municipal Treasurer reviews and approves assessment; and affixes his signature on the form.

2 minutes

FELIX P. MONTON

Municipal Treasurer

ROSALINDA M. DALIAP

LRCO - IV

5. Secure Clearances (new applicants or old applicants)

New applicants and old applicants for renewal must secure the following:

  • Zoning Clearance
  • Sanitary Clearance
  • Medical Certificate
  • Police Clearance

2 hours

(Actual inspection is conducted for all new enterprises. However, firms that have constructed buildings and have already secured an Occupancy Permit are not required to undergo Building Inspection)

ENGR. PHILIP I. MANGHAY

MPDC - for zoning clearance*

MERLYNDA VERA

Adm. Aide III – for zoning

clearance*

GEORGE BAYAMBAN

Sanitary Inspector – for sanitary permit*

( OFFICER IN-CHARGE )

Office of the Chief of Police – for police clearance*

DR. JANET MACNI

MHO – for health certificate*

6. Payment of Business Taxes, Fees and other Charges

Payment of taxes, fees and other charges appearing in the application form. You may choose to pay on an annual, semi-annual or quarterly basis.

5 minutes

GAUDENCIA G. BOLINGAS

RCC III

JOCELYN S. MEDINA

Clerk

7. Issuance of Permits

Proceed to the Mayor’s Office, for issuance of Business Permit.

1 day

JOMELYN L. CATUBIG

Adm. Aide III

 

Paying Real Property Taxes

ABOUT THE SERVICE

Owners Of land and buildings have to pay real property taxes annually. Taxes are a percentage of the property's taxable value. Taxable value is computed by multiplying a land or building's Fair Market Value (FMV) to its Assessment Level. Both the FMV and the Assessment Level are based on an ordinance passed by the Sanggunian/Provincial Board. The Municipal Assessor's Office submits to the Sanggunian Panlalawigan a new Schedule of Fair Market Values every 3 years.

Real property tax payments are made at the Office of the Municipal Treasury. Taxpayers may choose to pay on an annual or quarterly basis. Discounts are given to those who pay in advance.

Requirement(s)

· Copy of latest Real Property Tax Declaration (for 1st payment for the said parcel)

· Latest Real Property Tax payment/Official Receipt (photocopy)

TAXES AND FEES

Ø Basic Tax - 1% assessed value

Ø Special Education Fund – 1% assessed value

DISCOUNTS and schedule of payments

* 20% discount – if the tax due for the whole year is paid on or before March 31

* Four equal installment without penalty:

1st Installment - on or before March 31

2nd Installment - on or before June 30

3rd Installment - on or before September 30

4th Installment - on or before December 31

Follow These Steps

It Will Take You

Whom to Approach

1. Computation of Real Property Tax

Present requirements to the designated clerk  The clerk will then find the individual card or RPTAR for reference and will compute the taxes to be paid.

5 minutes per tax declaration/ARP

(or depends on the year of delinquency)

FLORA L. PINOTE

LRCO – III

SALOME SALVADOR

Clerk

JULIFITA LAHAGAN

Clerk

LEILA DADAN

Clerk

CANDIDO PURAN

Adm. Asst. I

RENIEL HUMINIS

RCC – II

GAUDENCIA BOLINGAS

RCC – III

PHILIP HATAD

Adm. Aide II

2. Payment

Present the tax bill to an assigned RPT tax collector and pay the taxes due.

15 minutes per receipt

CANDIDO PURAN

Adm. Asst. I

RENIEL HUMINIS

RCC – II

GAUDENCIA BOLINGAS

RCC – III

PHILIP HATAD

Adm. Aide I

FLORA L. PINOTE

LRCO - III

Retiring a Business License

ABOUT THE SERVICE

Enterprises that have closed or ceased to exist, or whose ownership has changed, must file with the Municipal Treasurer’s Office an application for Retirement of Business. This should be done to update the municipal government's records and to avoid accumulation of tax payments and penalties.

Requirement(s)

· Application for Business Retirement – 2 copies

· Barangay Certification regarding cessation of business

· Previous permit or license (to be surrendered)

How to avail of the service

Follow These Steps

It Will Take You

Whom to Approach

1. Application and Verification of Payments

Secure Application for Business Retirement Form and present it to the Revenue Collection Clerk for verification of payment of previous taxes and fees due.

15 minutes

GAUDENCIA G. BOLINGAS

RCC – III

JOCELYN S. MEDINA

Clerk

2. Inspection

After the application is filed. The Municipal Treasurer schedules an inspection to verify closure of business or changes in nature or ownership.

2 days

FELIX P. MONTON

Municipal Treasurer

GAUDENCIA G. BOLINGAS

RCC – II

3. Client Follow-up

Follow up status of application and pay taxes due, if any.

5 minutes

GAUDENCIA G. BOLINGAS

RCC – III

JOCELYN S. MEDINA

Clerk

Paying Transfer taxes

ABOUT THE SERVICE

Transfer taxes are paid for transactions involving transfer of ownership of real property. The tax should be aid within 60 days from the date of execution of the deed as regards sale, barter, donation or any mode of transferring

ownership; or from the date of the decedent's death, in case of transfer by succession. Payments are made at the and Tax Division of the Municipal Treasurer’s Office.

REQUIREMENT (s):

· Copy of Real Property Tax Declaration

· Deed of Sale, Donation, Exchange, judicial/Extra Judicial Settlement, Affidavit of Consolidation, or any applicable document proving transfer of property ownership

How to avail of the service

Follow These Steps

It Will Take You

Whom To Approach

1. Computation of Transfer Tax

Present the required documents to the assigned personnel for assessment of tax due.

20 minutes

MA. AVITA V. SARDOMA

Municipal Assessor

ROLAND BOLINGAS

LAOO - II

ABDULGANIH SALIH

Assessment Clerk II

2. Payment

The Transfer Tax Bill is released to the taxpayer who pays the required taxes to the assigned collector at the counter.  An Official Receipt is issued.

15 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

 

Large Cattle Registration and Transfer Taxes

ABOUT THE SERVICE

 

LARGE CATTLE includes a two-year old horse, mule, ass, carabao, cow, or tocher domesticated members of the bovine family. The owner of the large cattle is required to register his ownership thereof in the office of the Municipal Treasurer for which a Certificate of Ownership shall be issued to the owner upon payment of a Registration Fee.

If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered in the Treasurer’s Office for which a Certificate of Transfer shall be issued to the purchased upon payment of a transfer certificate.

REQUIREMENTS

· original Certificate of Ownership

· Certificate of Transfer

FEES

Ø Certificate of Ownership (per head) - P 5.00

Ø Certificate of Transfer (per head) - 10.00

Ø Miscellaneous (per head) - 50.00

Ø Late Registration (per year) - 5.00

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Registration

Present the ownership to the Municipal Treasurer or his authorized representative.

5 minutes

CANDIDO PURAN

Adm. Asst. I

RENIEL HUMINIS

RCC – II

PHILIP HATAD

Adm. Aide II

2. Branding

The Revenue Collector will then examine and record showing the class, color, age, sex, brand and other identifying marks of the large cattle and immediately brand your ownership.

20 minutes

CANDIDO PURAN

Adm. Asst. I

RENIEL HUMINIS

RCC – II

PHILIP HATAD

Adm. Aide II

3. Payment

After final examination, the Revenue Collector will record all important details in the Certificate of Ownership/ Transfer of Ownership upon payment of the registration fee.

2 minutes

CANDIDO PURAN

Adm. Asst. I

RENIEL HUMINIS

RCC – II

PHILIP HATAD

Adm. Aide II

4. Issuance of Certificate of Ownership/Transfer of Ownership

The Revenue Collector will then secure all necessary signatures found in the Certificate of Ownership/ Transfer of Ownership. Upon completeness of the documents, the Certificate of Ownership/Transfer of Ownership will be release.

1 hour

FELIX P. MONTON

Municipal Treasurer

DAYLINDA P. SULONG

Municipal Mayor

JOEL B. SULONG

Municipal Vice Mayor

PHILIP NATHANIEL GUIAYA

Municipal Secretary

Registration Fee on Fishing Boats and Motorboats

ABOUT THE SERVICE

 

OWNERS OF FISHING BOATS AND MOTORBOATS of three (3) gross tons or less operated within this municipality must have to pay an annual registration fee.

The fee herein imposed shall be paid in the office of the municipal Treasurer within the first twenty (20) days of each calendar quarter.

The corresponding fees for at least the current quarter shall be paid for each fishing boat or motorboat newly acquired after the first twenty (20) days of January.

REQUIREMENTS

Ø Community tax certificate (cedula)

Ø Barangay Certification (includes H.P., gross tonnage, serial number for each barangay)

FEES

 

* Motorized with engine of 10 h.p. or less P 100.00

* Motorized with engine of more than 10 h.p. but less than 15 h.p. 200.00

* Motorboats with more than 15 h.p. 300.00

* Non-motorized boats:

· Baroto 25.00

· Bancas with sail 50.00

* Berthing fees 20.00

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Registration

Present your barangay clearance with your community tax certificate (cedula) to the designated Revenue Collection Clerk.

2 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

2. Recording and Payment

The designated clerk will record the necessary information of the registry of your fishing boats and motorboats and issuance of official receipt to the computed fees and charges.

5 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

3. Secure Clearances

Secure Clearances in the police station for police clearance and office of the mayor for the Mayor’s Permit.

1 hour

(OFFICER-IN-CHARGE)

Office of the Chief of Police

For Police Clearance*

JOMELYN L. CATUBIG

Adm. Asst. II

For Mayor’s Permit*

 

Fishery Rentals or Fees

ABOUT THE SERVICE

 

It shall be unlawful for any person, cooperative, partnership, association to catch fish or other

aquatic products by means of nets, traps or other fishing gears in the municipal waters of this

municipality unless provided with the necessary license permit issued for the purpose by the

Municipal Treasurer.

It shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish corrals or oyster culture beds, or to take or catch “bangus” fry or fry of other species for propagation within the jurisdiction of this municipality without first securing a municipal grant therefore conferred as provided by law and municipal ordinance.

REQUIREMENTS

· Barangay clearance

· Community tax certificate (cedula)

FEES

v FISH CORRAL ERECTED IN THE SEA: ANNUAL FEES:

Ø Less than 3 meters deep 50.00

Ø 3 meters deep or more but less than 5 meters deep 100.00

Ø 5 meters deep or more but less than 8 meters deep 200.00

Ø 8 meters deep or more but less than 10 meters deep 360.00

Ø 10 meters deep or more but less than 15 meters deep 800.00

Ø 15 meters deep 1,000.00

 

v FISH CORRALS INLAND FRESH WATERS:

Ø With an area less than 500 sq.m. 100.00

Ø With an area of 500 sq.m. or more but less than 1,000 sq.m. 200.00

Ø With an area of 1,000 sq.m. or more but less than 5,000 sq.m. 300.00

Ø With an area of 5,000 sq.m. or more but less than 10,000 sq.m. 500.00

 

v AGAR-AGAR PRODUCTS 350.00

Per Lines 50.00

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Registration

Present your barangay clearance with your community tax certificate (cedula) to the designated Revenue Collection Clerk.

2 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

2. Payment

The designated clerk will then compute the appropriate fees and charges of your fish corral erected in our municipality.

5 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

3. Secure Clearances

Secure Clearances in the police station for police clearance and office of the mayor for the Mayor’s Permit.

1 hour

(OFFICER-IN-CHARGE)

Office of the Chief of Police

For Police Clearance*

JOMELYN L. CATUBIG

Adm. Asst. II

For Mayor’s Permit*

 

Charges for the use of Waterworks System

ABOUT THE SERVICE

 

ALL CONSUMER of the waterworks system in this municipality must have to pay his water

rental due and pay in the Office of the Municipal Treasurer within first five (5) days of the following

month of water consumption.

Any consumer who fails to pay the monthly consumption shall be given a grace period of thirty (30) days after which shall be liable to the surcharge of twenty five percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due.

For billing purposes, a water meter shall be read one month after its connection and every month thereafter. The meter shall be sealed and the seal shall be broken only when the meter is to be inspected, tested, or adjusted by the system.

REQUIREMENTS

· Service Application and Construction Order Form

FEES AND CHARGES

 

· APPLICATION FEE FOR WATER CONNECTION WITH THE WATER WORKS SYSTEM:

v Guarantee/deposit for every application P 75.00

v Inspection Fee 100.00

· INSTALLATION FEES FOR THE FIRST TWENTY LINEAL FEET OF PIPE:

v Earth and gravel excavation P 150.00

v Asphalted road 200.00

v Cemented road 500.00

v Tapping fee 50.00

v Plumbing service fee:

Ø Leaking faucet (per faucet) 10.00

Ø Repair of pipeline (per leakage) 15.00

Ø Repair of water meter 25.00

Ø Other repairs (per hour) 10.00

v Quarantine of deposit 50.00

v Reconnection 150.00

v Transfer fee 150.00

v Standard 1st faucet 75.00

v Second faucet & succeeding additional 25.00

· FOR METERED SERVICES:

v Consumers consuming not more than 10 cu.m. per month 80.00

v Consumers consuming excess to 10 cu.m. per month

Ø Residential (per cubic meter) 8.00

Ø Commercial

§ Small scale business (per cubic meter) 9.00

§ Large scale business (per cubic meter) 10.00

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Application

Fill up and submit Service Application and Construction Form in the Office of the Municipal Treasurer.

2 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

LEAH T. LABADIA

Adm. Aide III

2. Payment

After the application is filed, present it to the designated clerk for issuance of official receipt.

2 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

LEAH T. LABADIA

Adm. Aide III

3. Secure Signatures for the Application Form

After paying your application, secure signatures for approval and installation of your water meter.

1 hour

FELIX P. MONTON

Municipal Treasurer

PHILIP I. MANGHAY

MPDO

JOVE O. RIVERA

Municipal Engineer

RONALD A. BANGHULOT

SB Member

DAYLINDA P. SULONG

Municipal Mayor

SACHEUZ I. BAYAMBAN, JR.

Plumber

Community Tax Certificate

ABOUT THE SERVICE

 

Every inhabitant of the Philippines eighteen (18) years of age or over who is regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (1,000.00) or more, or who is required by law to file an income tax return shall pay an annual additional tax of One Peso(1.00) for every One Thousand Pesos (1,000.00) regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (5,000.00).

Every corporation or cooperative no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax, of Five Hundred pesos (500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand pesos (10,000.00).

The community tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year.

REQUIREMENTS

Personal appearance

FEES

1% of the annual Gross Income

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Presentation

Present yourself in the Office of the Municipal Treasurer for interview of some necessary information or data found in the Community Tax Certificate.

2 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

LEAH T. LABADIA

Adm. Aide III

2. Payment

After interview, pay your necessary tax to the designated Revenue Clerk assigned and your Community Tax Certificate will be release.

1 minutes

DELIA L. TEUS

RCC – II

JOCELYN S. MEDINA

Clerk

LEAH T. LABADIA

Adm. Aide III

Fee for Sealing and Licensing of Weights and Measures

ABOUT THE SERVICE

All business establishments is required to have their weights and measures tested and calibrated to protect and ensure consumers that all the goods and commodities they buy are exact

in weights/measures and in good conditions.

Weights and measures used by government entities or agencies shall be presented to the Office of the Municipal Treasurer for proper testing and sealing but shall be exempt from the payment of the fees and charges.

FEES

Rate of Fee (per annum)

· Apothecary balance or scales

Ø 1,000 grams or less 50.00

Ø Over 1,000 grams 100.00

· Platform Scales

Ø 25 kilos or less 50.00

Ø Over 25 kilos up to 100 kilos 100.00

Ø Over 100 kilos up to 500 kilos 200.00

Ø Over 500 kilos up to 2,000 kilos 1,000.00

Ø Over 2,000 kilos 2,000.00

· Steelyards or “Espada Type” scales

Ø 25 kilos or less 50.00

Ø Over 25 kilos up to 100 kilos 100.00

Ø Over 100 kilos 200.00

· Clock Type Scales

Ø 5 kilos or less 50.00

Ø Over 5 kilos up to 10 kilos 50.00

Ø Over 10 kilos up to 50 kilos 100.00

· Meter Sticks 50.00

· Chains and Tapes

Ø 100 meter or less 50.00

Ø Over 100 meters 100.00

Ø

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Testing of Weighing Scale

Present weighing scale for testing.

5 minutes

CANDIDO PURAN

Adm. Asst. I

RENIEL B. HUMINIS

RCC - II

2. Payment of Fees

After precise testing, weighing scale will be sealed and corresponding amount shall be paid to the Revenue Collector for the issuance of Official Receipt.

3 minutes

CANDIDO PURAN

Adm. Asst. I

RENIEL B. HUMINIS

RCC - II

Fee for the use of Lapuyan Falls Park and Convention Center

ABOUT THE SERVICE

 

An eco-tourism project created to promote Subanen culture and to cater to the needs of the Lapuyanons and visitors alike.

The Lapuyan Falls Park has one (1) Convention Center and three (3) elegant rooms, and a swimming for rent.

FEES

Convention Center (per day) - P 1,000.00

Room rental (per night) - 500.00

Entrance Fee for swimming pool - 20.00

HOW TO AVAIL OF THE SERVICE

Follow These Steps

It Will Take You

Whom To Approach

1. Inquiry

Inquire at the Lapuyan Falls Park Convention Center for booking.

5 minutes

PRECILYN LINGATING

Clerk

2. Payment

After verification, pay your appropriate fees and charges at the designated clerk assigned in the counter of the Waterfalls Park Convention Center or in the Office of the Municipal Treasurer in the New Municipal Hall Building.

1 minute

PRECILYN LINGATING

Clerk

JOCELYN S. MEDINA

Clerk

DELIA L. TEUS

RCC - II

 

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